In June 2013, Crystal & Company, which is a large risk and insurance advisor, put out a “Survey of Nonprofit Risk Management.” The survey studied large nonprofits, with the smallest ones surveyed having revenues of $25 million to $50 million. For many nonprofits, that seems like a different world. Still, it highlighted some principles useful to all nonprofits.

A lawsuit for an uninsured liability could wipe you out. Here are coverages and endorsements you should check over carefully, both to be sure that you have them, and that the details of the policy are accurate.

Sometimes an organization may be in a situation where the laws of more than one jurisdiction may apply or do apply. Cross-border issues are complex, and sometimes the law of different jurisdictions creates contradictions. Questions may arise in the following areas as well as others.

Privacy law in Europe (also known as data protection law) became an important issue for organisations both in and outside Europe in about 2000 when tough rules around use of ‘data’ were introduced. The need for the law was attributed to the explosion in generation and use of data as a result of the advancement of the electronic age.

If your ministry is planning a short-term mission trip, such as a spring break construction project, the insurance issues can be confusing. Does everyone have health insurance? Will it cover health issues that occur overseas? Will it cover emergencies like medical evacuation? Do people have auto insurance? Will that cover them overseas if they are driving? What if they are passengers?

How should responsible nonprofits be organized under the Internal Revenue Code if they wish to educate, inform, and advocate on politically sensitive issues within the public arena? This article is intended to help nonprofit leaders to answer these questions, so that they can be encouraged to speak up on important issues in the public arena without being chilled in their free speech activities or jeopardizing their tax-exempt status.

Are nonprofits allowed to participate in political activities? What about religious and other nonprofit leaders who feel compelled to speak up about economic and moral issues raised in election campaigns?

Since the mid-1950s, religious, educational, and charitable organizations have been prohibited from “directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office.” Nonprofits are allowed to engage in a very limited amount of legislative lobbying, and their workers may express their own personal views. The election prohibition, however, is absolute. So how can responsible nonprofits act appropriately in compliance with applicable rules? The following questions and answers address these and related questions regarding prohibited political campaign activity.

A minister may not claim more than one residence under the parsonage allowance exemption, based on the opinion in Comm'r of IRS v. Driscoll, issued February 8, 2012 by the Eleventh Circuit. For some time, debate has raged about this issue, both on statutory and fairness grounds, so this is an important decision.

Attorney Advertising D I S C L A I M E RP R I V A C Y P O L I C Y Because of the generality of the information on this site, it may not apply to a given place, time, or set of facts. It is not intended to be legal advice, and should not be acted upon without specific legal advice based on particular situations.